IFRB 2026/06 - Amendments to the fair value option

IFR Bulleting 2026/06 looks at the recent amendments to the fair value option in IAS 28 and how they interact with IFRS 18.

It’s a practical guide, packed with FAQs, examples and illustrations covering questions such as eligibility for the expanded fair value option, classification within operating or investing activities, group structures and transition.